https://www.taxtmi.com/circulars?id=1205 Power to increase import duty under the Customs Tariff Act is exercisable as an emergency power to alter rates specified in the tariff schedule, including where the pre-existing tariff entry was denoted as "Free." Goods shown as "Free" in the tariff remain leviable at that rate and therefore may lawfully be subject to an increased rate by notification issued under the emergency provision; the notification raising duty on wheat was issued under the emergency power and received parliamentary approval. en-us Mon, 13 Mar 2000 00:00:00 +0530 Mon, 28 Jul 2025 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1205 Power to increase import duty under the Customs Tariff Act is exercisable as an emergency power to alter rates specified in the tariff schedule, including where the pre-existing tariff entry was denoted as "Free." Goods shown as "Free" in the tariff remain leviable at that rate and therefore may lawfully be subject to an increased rate by notification issued under the emergency provision; the notification raising duty on wheat was issued under the emergency power and received parliamentary approval. Circulars Customs Mon, 13 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1205